Kommanditgesellschaft auf Aktien (KGaA) – The Kommanditgesellschaft auf Aktien is a German legal form which combines the corporate legal form of the Kommanditgesellschaft (KG) with a conventional Aktiengesellschaft (AG). Thereby the greatest advantages of both legal forms – the separation between full partner & capital provider typical for the KG plus the limitation of liability […]
Aktiengesellschaft (AG) – The stock corporation is a German legal form founded by at least one person and organized by different bodies. Instead of a managing director, the company is managed by a board of directors consisting of at least one person. As the name already indicates, this corporate legal form primarily stands for stock […]
Two-person GmbH – The GmbH model for founding duos! By appointing new shareholders or leaving existing shareholders, the GmbH model you choose can easily change. Whether it is a one-person company, a two-person GmbH or even a company that operates without any shareholders at all… In either case, there are specifics you should be aware […]
Capital gains tax – Most legal forms of business are subject to tax. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]
Annual General Meeting – A stock corporation consists of several bodies. The management board deals with the day-to-day business and other matters of the company and represents the stock corporation externally. The supervisory board is a legally prescribed self-controlling body that appoints and monitors the individual members of the management board and, in case of […]
